Madras High Court said [1] Bringamalika Thailam that was sold with such a label could not be taken as perfumed hair oil because basically they were intended for use of cooling the entire body before bath. In plain terms, it means legally that a suggestive advertisement can misguide customers but it should not misguide the Revenue Department for the purpose of classification. For that purpose, the department must know what basically the product is, its use and how is it known in the market parlance etc. It cannot go merely by the advertisement. The taxpayers' attitude is "catch me if you can".
The Bombay High Court observed [2] in the case of a toilet product vis-
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